Accountancy morality is not merely the professional ethics construction for the accountancy morality subject but also social system engineering.
会计道德决不仅仅是会计道德主体的职业道德建设，它是一个社会系统工程。
Article4 Insurance activities shall be subject to the rule of laws and administrative regulations, be in compliance with the social ethics and the principle of free will.
第四条从事保险活动必须遵守法律、行政法规，尊重社会公德，遵循自愿原则。
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